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Today in Courtroom 1 is in the Matter of L-B (Children), an expedited hearing in front of L Neuberger, L Hale, L Kerr, L Wilson and L Sumption. In a fact-finding hearing for care proceedings brought by the local authority the judge held that a child’s injuries had been caused by her father, but then in the written judgment handed down later changed her mind, and held it was not possible to determine which parent had harmed the child. The Supreme Court will rule on whether the first instance judge had correctly exercised the power to change her decision following an oral judgment where no order had yet been perfected. There are no UKSC case details available for this matter.
In Courtroom 2 this week is the appeal of WHA Ltd & Anor v HMRC, listed from Monday 21 until Thursday 24 January 2013. The appellants are a group of companies that provide breakdown insurance for motorists, and also contract with garages to carry out repairs to vehicles. The Court of Appeal gave an interim judgment stating that it was not permissible for the appellants to treat the VAT added by the garages as input tax. The issues for the Supreme Court to determine are whether there is a ‘supply of services’ for the purposes of the Value Added Tax Act 1994 s 24(1), and if so, whether the EU law doctrine of ‘abuse of rights’ developed in Halifax plc v Customs and Excise Commissioners should be applied to strike down the scheme. Case details are available here.
On Wednesday 23 January 2013 the Supreme Court will hand down judgment in the following: R (on the application of Prudential plc & Anor) v Special Commissioner of Income Tax & Anor, Zakrzewski v The Regional Court in Lodz, Poland, and Lloyds TSB Foundation for Scotland v Lloyds Banking Group Plc.
On Tuesday 22 January 2013 and listed for two days in the Privy Council is the appeal from the Cayman Islands of Crawford Adjusters & Anor v Sagicor General Insurance Ltd & Anor. This matter concerns a large condominium damaged by Hurricane Ivan in 2004 that was insured by the first respondent, and the appellants carried out restoration work on the property. A surveyor’s report showed that the value of the work done was significantly less than the payment claimed from the insurer, and following actions for fraud and conspiracy that were later abandoned the appellants issued damages claims for abuse of process and defamation. Case details are available here.
On Thursday 24 January 2013 is the appeal of Sherry v The Queen, from the Court of Appeal of Guernsey. The appellant left Guernsey in 1980 and wishes to return without having to serve 56 days of a custodial sentence. The Privy Council will rule on whether the continuing requirement for the appellant to serve the custodial sentence is unjust and a breach of his rights under the Human Rights Law 2000, given that time spent on remand was not taken into account by the court, and the fact that over 30 years have now passed since the sentence was imposed. Here are the case details.
The following Supreme Court judgments remain outstanding:
Stanford International Bank Ltd (acting by its joint liquidators) v Director of the Serious Fraud Office, heard 23 – 25 January 2012.
HMRC v Loyalty Management UK Ltd, heard 24 – 25 October 2012.
VTB Capital plc v Nutritek International Corp & Ors, heard 12 – 14 November 2012.
R (Faulkner) v Secretary of State for Justice & Anor and R (Faulkner) v Secretary of State for Justice & The Parole Board, heard 19 – 21 November 2012.
O’Brien v Ministry of Justice, heard 21 – 22 November 2012.
Daejan Investments Ltd v Benson & Ors, heard 4 December 2012.
B (Algeria) v Secretary of State for the Home Department, heard 5 December 2012.
In the matter of Digital Satellite Warranty Cover Ltd & Anor v Financial Services Authority, heard 10 – 11 December 2012.
Financial Services Authority v Sinaloa Gold plc & Ors, heard 12 – 13 December 2012.
In the matter of J (Children), heard 17 – 19 December 2012.
Schutz Ltd v Werit Ltd, heard 15 – 16 January 2013.
Sharif v The London Borough of Camden, heard 17 January 2013.
Hayes v Willoughby, heard 17 January 2013.
